$ -2.61\% \div -9\% $
Convert each percentage into a decimal dividing by $100$ $ -0.0261 \div -0.09 $ ${0}$ ${0}$ ${9}$ ${2}$ ${6}$ ${1}$ ${0}$ $\text{Shift the decimal 2 to the right.}$ ${2}$ $\text{How many times does }9\text{ go into }{2}\text{?}$ ${0}$ ${0}$ ${2}$ $-\vphantom{0}$ ${2}\div9={0}\text{ or }9\times{0} = {0}$ ${6}$ $\text{How many times does }9\text{ go into }{26}\text{?}$ ${2}$ ${1}$ ${8}$ ${8}$ $-\vphantom{0}$ ${26}\div9={2}\text{ or }9\times{2} = {18}$ ${1}$ $\text{How many times does }9\text{ go into }{81}\text{?}$ ${9}$ ${8}$ ${1}$ ${0}$ $-\vphantom{0}$ ${81}\div9={9}\text{ or }9\times{9} = {81}$ ${0}$ $\text{How many times does }9\text{ go into }{0}\text{?}$ ${0}$ ${0}$ ${0}$ $-\vphantom{0}$ ${0}\div9={0}\text{ or }9\times{0} = {0}$ Since both $-0.0261$ and $-0.09$ are negative, the result is positive. $-0.0261 \div -0.09 = 0.29$ Convert the decimal into a percentage by multiplying by $100$. $0.29 = 29\%$